2012-041 - Status of Recommendations

Recommendations Not Fully Implemented After One Year: The Omnibus Audit Accountability Act of 2006

As required by the Omnibus Audit Accountability Act of 2006 (Accountability Act), the California State Auditor (state auditor) presents this report on the status of recommendations that are more than one year old and have not been fully implemented by state agencies.

From November 2005 through October 2011, the state auditor issued 106 reports for audits requested through the Joint Legislative Audit Committee, legislation, or as a result of an investigation.1 The state auditor made 1,249 recommendations to the audited state agencies in those reports.2 While the state agencies implemented many of the recommendations, the state auditor identified 213 recommendations made to 36 state agencies that had been outstanding at least one year and not fully implemented. Of the 213 recommendations, 116 appeared in last year's report. Based on recent responses obtained from state agencies, the state auditor determined that 169 of the 213 recommendations remain not fully implemented.

As noted in the Results in Brief section of our report, the tables summarize and provide information on recommendations issued between November 2005 and October 2011. The links below provide you with each of the tables presented in the report—in an interactive format to supplement the information in the report. Each table provides you further details regarding the implementation of recommendations that were not fully implemented since the prior year's report.

1 Excludes the statewide single audit (financial and federal compliance audits), which is mandated as a condition of California receiving federal funding. The recommendations made in those audits are followed up and reported each year in the state auditor's annual report on California's Internal Control and State and Federal Compliance. This also excludes American Recovery and Reinvestment Act (ARRA) Interim Reports related to Federal Compliance, as these are followed up as part of the single audit. We do not include audits where the subject is a local entity, such as a school district or county, nor do we include follow-up audits where there are no new recommendations. Finally, we exclude the following statutorily required non-audit reviews: Fi$Cal Status Letter, Treasurer's Cash Count, Statement of Securities Accountability, Data Reliability Report, and California Medicaid Management Information System Status Letter. As of January 1, 2010, the state auditor began reporting as required on the status of recommendations made in investigative reports. The 106 reports include six investigative reports issued since January 1, 2009.

2 Excludes recommendations for legislative changes. We report such recommendations in a separate report to the Legislature.